Cash Conversion Cycle Analysis: Analyze the cash conversion cycle for a manufacturing company, identifying ways to reduce the cycle time and improve cash flow efficiency.

81. Cost of Goods Sold Calculation (Weighted Average Method): Calculate the cost of goods sold for a company using the weighted average method. Given the following data:

• Beginning Inventory: 200 units at $10 per unit
• Purchases: 400 units at $12 per unit
• Ending Inventory: 150 units